Finance Bill 2019 includes proposals which will reduce the deadline for paying SDLT and filing the SDLT return from 30 days to 14 days.

A reduced 14 day deadline for SDLT payments and returns will apply for transactions with an effective date on or after 1 March 2019.

The 14 day deadline will also apply to a transaction taking place before 1 March 2019 which becomes chargeable/notifiable due to a post 1 March 2019 'linked transaction'.

In cases where a further return becomes due in relation to a pre 1 March 2019 transaction, for example, where additional SDLT becomes due in relation to contingent consideration, the deadline for that additional return and payment will remain 30 days.

These proposals follow HMRC’s Response to its August 2016 consultation, ‘Stamp duty land tax: changes to the filing and payment process’.

The full policy document and draft legislation can be read here.


Stamp Duty Land Tax: rates & reliefs

SDLT filing & payment: consultation response

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